https://www.taxtmi.com/caselaws?id=99833 Approved classification lists and regular RT-12 assessments prevented the department from invoking the extended limitation period under Section 11A of the Central Excise Act where no further inquiry was made despite the disclosed descriptions of goods. The absence of specifications and drawings with the lists did not, by itself, justify treating the later demand as within time, so the demand raised after several years was time-barred and unsustainable. Once the demand against the company failed, the personal penalty on the director had no independent basis and could not survive. en-us Mon, 25 Sep 2000 00:00:00 +0530 Mon, 30 Jan 2012 12:50:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99833 Approved classification lists and regular RT-12 assessments prevented the department from invoking the extended limitation period under Section 11A of the Central Excise Act where no further inquiry was made despite the disclosed descriptions of goods. The absence of specifications and drawings with the lists did not, by itself, justify treating the later demand as within time, so the demand raised after several years was time-barred and unsustainable. Once the demand against the company failed, the personal penalty on the director had no independent basis and could not survive. Case-Laws Central Excise Mon, 25 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99833